Description

Faculty

Professional interest

The course Regional and Local Taxation course will enable students to acquire the necessary competences to facilitate a future full incorporation into the labour market, since knowledge and command of the various existing taxes in our legal system of undoubted importance for the graduate who wishes to develop their work, either in the field of private enterprise, either as a public servant.

Competencies and learning outcomes

General competencies

Capacity to identify, interpret, formulate, and resolve problems and situations.

Ability to use the tools and instruments necessary for properly observing the systems under study.

Proper knowledge about government, businesses, institutions, public organisms and organizations in general, regulations, and procedures necessary for working and performing other activities.

Capacity for planning, organizing, directing, and controlling systems and processes within a framework that guarantees respect for values, rights and basic principles of the legal system, business competitiveness, protection and conservation of the environment, and sustainable development.

Skills for the efficient application of tools that lead to resolving problems.

Critical and analytical skills.

Capacity for evaluating, optimizing, and comparing criteria in decision making.

Ability to communicate in formal, graphic, and symbolic styles, as well as with oral and written forms of expression.

Ability to work with multidisciplinary and multicultural teams.

Ability to update knowledge.

Capacity to consolidate, expand, and integrate knowledge.

Disposition for methodologies and efficient self-learning skills to adapt to and update new knowledge and scientific advances, as well as to changing needs in order to adopt an aptitude for innovation and creativity in the profession.

Specific competencies

Awareness about the importance of law as a regulatory system of social relations.

Obtain the perception of the unitary nature of the legal system and the necessary interdisciplinary vision of legal problems.

Interpret constitutional principles and values as a working tool in the implementation of Spanish, EU, and international legislation.

Grading

The final mark of the course will be the result, on the one hand, of the continuous assessment of the student throughout the teaching semester, and, on the other hand, a written examination at the end of that semester. In such case, in order to pass the subject, the student must obtain, at least, the grade of 5 points in each part.The mark obtained by the student during the continuous assessment process can amount to 30% of the final mark. This portion will be divided into 2 sections: 10% will be obtained through the active participation of the student in class and their attendance to seminars and the remaining 20% will be the result of the case studies and projects made by the students.The rest of the mark (70%) will be obtained in an exam on site in which the degree of knowledge obtained by the student and the practical applications of this knowledge to solve specific cases will be assessed.This theoretical-practical exam (only calculators can be used in this exam; other electronic devices and mobiles are forbidden) will include 2 theoretical questions and 3 practical case studies, and each of them will be assessed up to 2 points.Those students who have not chosen the continuous assessment system will be qualified exclusively on the basis of the final exam of the subject, which will be scored on a maximum of 10 points, as previously indicated.